STRAIGHTUP PROJECT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
STRAIGHTUP PROJECT
Largest movements
- Cash +€1,194
up €1,194 (+105.0%), from €1,137 to €2,331
mainly Net result for the year (+€6,001) and Depreciation (+€682)
- Tangible fixed assets -€682
down €682 (-26.8%), from €2,549 to €1,867
- Receivables within one year +€306
up €306 (+11.6%), from €2,641 to €2,947
of which Other amounts receivable: +€608
- Profit (loss) carried forward +€6,001
up €6,001 (+13.6%), from -€43,964 to -€37,963
- Accrued charges and deferred income -€3,627
down €3,627 (-100.0%), from €3,627 to €0
- Other debts -€1,100
down €1,100 (-11.5%), from €9,592 to €8,492
- Trade debts -€456
down €456 (-79.3%), from €575 to €119
- Gross operating margin +€5,355
up €5,355, from -€951 to €4,404
- Financial income +€2,486
up €2,486 (+248600.0%), from €1 to €2,487
- Financial charges -€765
down €765 (-83.2%), from €919 to €154
- Other operating charges -€573
down €573 (-91.4%), from €627 to €54
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,450 | €7,268 | +€818 | +12.7% |
| Fixed assets | 21/28 | €2,672 | €1,990 | -€682 | -25.5% |
| Tangible fixed assets | 22/27 | €2,549 | €1,867 | -€682 | -26.8% |
| Furniture and vehicles | 24 | €2,549 | €1,867 | -€682 | -26.8% |
| Financial fixed assets | 28 | €123 | €123 | = | 0.0% |
| Current assets | 29/58 | €3,778 | €5,278 | +€1,500 | +39.7% |
| Amounts receivable within one year | 40/41 | €2,641 | €2,947 | +€306 | +11.6% |
| Trade receivables | 40 | €1,902 | €1,600 | -€302 | -15.9% |
| Other amounts receivable | 41 | €739 | €1,347 | +€608 | +82.3% |
| Cash at bank and in hand | 54/58 | €1,137 | €2,331 | +€1,194 | +105.0% |
| Total equity and liabilities | 10/49 | €6,450 | €7,268 | +€818 | +12.7% |
| Equity | 10/15 | -€7,344 | -€1,343 | +€6,001 | +81.7% |
| Contributions | 10/11 | €36,620 | €36,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,964 | -€37,963 | +€6,001 | +13.6% |
| Amounts payable | 17/49 | €13,794 | €8,611 | -€5,183 | -37.6% |
| Amounts payable within one year | 42/48 | €10,167 | €8,611 | -€1,556 | -15.3% |
| Trade debts | 44 | €575 | €119 | -€456 | -79.3% |
| Suppliers | 440/4 | €575 | €119 | -€456 | -79.3% |
| Other amounts payable | 47/48 | €9,592 | €8,492 | -€1,100 | -11.5% |
| Accrued charges and deferred income | 492/3 | €3,627 | €0 | -€3,627 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €682 | = | 0.0% |
| Other operating charges | 640/8 | €627 | €54 | -€573 | -91.4% |
| Gross operating margin | 9900 | -€951 | €4,404 | +€5,355 | |
| Operating profit (loss) | 9901 | -€2,260 | €3,668 | +€5,928 | |
| Financial income | 75/76B | €1 | €2,487 | +€2,486 | +248600.0% |
| Recurring financial income | 75 | €1 | €2,487 | +€2,486 | +248600.0% |
| Financial charges | 65/66B | €919 | €154 | -€765 | -83.2% |
| Recurring financial charges | 65 | €919 | €154 | -€765 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,178 | €6,001 | +€9,179 | |
| Profit (loss) for the period | 9904 | -€3,178 | €6,001 | +€9,179 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,178 | €6,001 | +€9,179 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.